Farm & Forest Land Deferrals
Many rural properties are eligible for a special assessment or deferral of some or all of their property if it is "used for a qualifying farm use." This special assessment of the land reflects the value for agricultural productivity and not other alternative uses that may justify a higher assessment. These programs have a potential tax payback if the farm production requirements discontinue to be met.
You may download an Information Circular for: Assessment of Farmland in an Exclusive Farm-Use Zone and Assessment of Farmland Not in an Exclusive Farm-Use Zone
If you have questions or wish to file an application, you can contact our office at (503) 846-8826 and ask for assistance with Farm Deferral (please have your account number or property address for us to reference).
Many rural properties are eligible for a special assessment or deferral if the property is "used for the predominant purpose of growing and harvesting trees of a marketable species". The purpose of this program is to provide a financial incentive to property owners, in the form of reduced property values, for keeping their land in timber production. The assessed value is based on the productivity of the land for growing marketable trees. This program has a potential tax payback if the requirements discontinue to be met.
You may download information about Specially Assessed Forestland at http://www.oregon.gov/DOR/forms/FormsPubs/special-assessment-programs-forestland_441-649.pdf
Designated Forestland Deferral Application
Small Tract Forestland Application
If you have questions, you can contact our office at (503) 846-8826 and ask for assistance with Forestland Deferral.
Forestland/Farm Deferrals - Calculation of Deferred Taxes
If you would like to know what the estimated deferred taxes would be if land currently under farm or forest deferral were to be disqualified, please submit the form below along with a check for the $62 fee.
Washington County's supervisory authority, The Department of Revenue, has implemented Oregon Administrative Rule (150-308-1500) which has changed the process by which deferred tax calculations are generated. This change is effective as of 8/15/18.
Washington County - Appraisal Division
155 N. First Ave, Suite 200 MS8A
Hillsboro, OR 97124